The tariff classification of a plastic caddy with crayons, markers and paints from China

N095076 March 23, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Christina Yun MZ Berger & Company 29-76 Northern Blvd 4th Floor LIC, NY 11101 RE: The tariff classification of a plastic caddy with crayons, markers and paints from China Dear Ms. Yun: In your letter dated February 18, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Crayola Crafty Crab Art Bin, Item Number CRY10044. This item is designed for use by a child in the bathtub and consists of a plastic storage container that has a lid which is attached by hinges on one side and two suction cups on the back for the purpose of attaching the container to a bathtub wall. The bottom of the container has drainage holes to allow the wet items that will be stored within to “drip-dry”. The container measures approximately 8” long by 3 ½” wide by 3 ½” high and is decorated to look like a crab with a smiley face. Included with the item are 8 bathtub crayons, each inserted into a plastic crayon holder of the same respective color, 3 bathtub markers and 3 bathtub paints, all of which are intended to be stored in the plastic container when not in use. The crayons and the crayon holders are of the following colors: light blue, dark blue, pink, green, red, orange, purple and yellow. The markers are green, purple and orange, respectively. The paints are green, red and purple respectively. As you requested, the sample will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic container is the component of the set that will endure. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for Item Number CRY10044 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division